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HomeTaxationGSTKnow All About Documents Checklist for GST Registration for Businesses

Know All About Documents Checklist for GST Registration for Businesses

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GST registration number (GSTIN) is a 15-digit unique number provided by tax authorities to maintain track of registered taxpayers’ tax payments and compliance. From September 2017, all persons categorised as taxable individuals must obtain GST (Goods and Services Tax) registration and begin filing GST monthly returns. In India, anybody who supplies taxable items is required to register for GST if:

  • Their company/organisation has exceeded the Rs. 20 lakhs annual turnover threshold limit (10 Lakh for NE states and the Hilly States).
  • Their company has expanded into interstate supply.

With effect from the 1st of April 2019, any individual whose annual turnover in the fiscal year is less than Rs 40 lakhs or any of the following are exempted from GST:

  • Individuals needed to register for mandatory registration under Section 24
  • Persons involved in the supply of edible ice and ice cream, whether or not including pan masala, cocoa, and all commodities, i.e. tobacco and manufactured tobacco substitutes (24)
  • Intra-state suppliers in the states of Manipur, Arunachal Pradesh, Meghalaya, Nagaland, Mizoram, Puducherry, Tripura, Sikkim, Telangana, and Uttarakhand
  • Persons exercising their option under Section 25’s Subsection (3), or such registered persons who wish to continue their registration

Eligibility for GST Registration

GST registration is mandatory for the following individuals/entities:

  • If your annual sales or turnover of goods exceeds Rs 40 lakhs, you must register for GST. The annual limit for Special Category Status is Rs 20 lakh.
  • If you are a service provider and your annual sales or turnover exceed Rs 20 lakhs, you must register for GST. The annual limit for Special Category Status is Rs 10 lakhs.
  • All companies or individuals registered under the Pre-GST tax laws (i.e. VAT, Excise, Service Tax, etc.)
  • Casual Taxpayer– If you provide services and goods for events/exhibitions but do not have a permanent address/place of business
  • NRI Taxable person
  • All Input Service Distributor (ISD) or Agents of Suppliers need GST Registration to earn benefits of Input Tax Credits
  • People paying tax under the reverse charge mechanism
  • All the e-commerce aggregators (such as Amazon or Flipkart) 
  • Outside India Online Portal– Individuals other than a registered taxable person provide online information and database access or retrieval services from a location outside India to a person in India
  • Brands– Aggregator who provides services under their own brand or trade name
  • Other Taxation- Individuals obligated to deduct tax under Section 37 (TDS) of the Income Tax Act
  • Branches- If your company has many branches in different states, designate one as the main office or head office and the others as supplemental. (“Not applicable if the business has separate verticals as listed in Section 2 (18) of the CGST Act, 2017”)

Documents for GST Registration

Several sets of documentation are necessary depending on the nature of the business or the type of GST registration obtained.

Also Read: GST Explained for Everyone

GST registration documents for different types of businesses:

Category of Business

Documents Required

Individual or Proprietorship

  • Aadhar card of the owner/proprietor
  • PAN Card of the owner/proprietor
  • Address Proof: can be any of the following: Passport, driving license, voter’s id card, Aadhar card 
  • Bank Account Details** 
  • Photograph of the owner/proprietor (maximum size 100 KB and format-JPEG)

Partnership Firm (Including LLP)

  • Partnership Deed (copy)
  • PAN card (of all partners including authorised signatory and managing partner)
  • Address proof (of all partners): can be any of the following: Passport, driving license, voter’s id card, Aadhar card 
  • Photograph of the authorised signatory and all partners (maximum size 100 KB and format- JPEG)
  • Proof of appointment of authorised signatory
  • For LLP:  Registration certificate/Board resolution of LLP
  • Address proof of the place of business*
  • Bank account details**

Private or Public Limited Company

(Indian or foreign)

 

  • Certificate of incorporation issued by Ministry of Corporate Affairs
  • Articles of Association/Memorandum of Association
  • PAN Card of the company
  • Aadhar and PAN card copy of the authorised signatory. The authorised signatory should be an Indian both for Indian and foreign company’s branches.
  • PAN card of all the directors
  • Address proof of all directors of the Company: Can be any of the following- Passport, driving license, voter’s id card, Aadhar card 
  • Photograph of the authorised signatory and all the directors (maximum size 100 KB and format- JPEG)
  • Board resolution appointing authorised signatory or other proof of appointment of authorised signatory (in JPEG format/PDF format, maximum size– 100 KB)
  • Address proof of the place of business*
  • Bank account details**

HUF (Hindu Undivided Family)

  • PAN card of HUF
  • PAN card of Karta
  • Aadhar card of Karta
  • Photograph of the Karta (Format-JPEG, maximum size – 100 KB)
  • Registered office address proof *
  • Bank account details**

Trust/Society/Club

  • Pan Card of Trust/Society/Club
  • Registration Certificate of society or club
  • PAN card and Photograph of Promoter/Partners
  • Aadhar and PAN card of the authorised signatory, Promoters/Partners.
  • Board Resolution or other proof for the appointment of authorised signatory
  • Bank account details**
  • Registered Office Address proof*

* Address Proof for registered office/place of business

The individual in question must show address verification for all of the places of business listed for GST registration. Following is the GST registration checklist for valid address proof: 

For Own premises: Any document proving the ownership of the premises such as Municipal Khata, copy of electricity bill, or latest property tax receipt.

For Rented PremisesA copy of the legal rental agreement, along with any documentation supporting the Lessor’s ownership of the premises, such as a copy of the Municipal Khata, most recent property tax receipt or a copy of the Electricity Bill. Suppose a rental agreement or lease deed is not available. In that case, an affidavit, combined with any document supporting possession of the property, such as a copy of an electrical bill, is sufficient.

SEZ Premises: If the applicant conducts their primary business in an SEZ or has registered as an SEZ, they must upload all required documents as specified by the government.

All Other Cases: In all other circumstances, a copy of the consent letter of the owner of the premises, along with any documentation supporting the Consenter’s ownership of the premises, such as a Municipal Khata copy or an Electricity Bill copy, are needed. The same documents can be posted for shared properties as well.

**Bank account details: Scanned copy of a cancelled cheque (showing the Bank Account number, name of the Proprietor or Business entity, MICR, Branch details including code, and IFSC. Scanned copy of the last and first page of the bank passbook or the relevant page of the bank statement. 

GST Registration documents required for different types of Registration

For undertaking supply of goods and/or services which are taxable:

Nature of GST Registration

Purpose of GST Registration

Documents Required

GST Practitioner

For enrolment as GST Practitioner

  • Address proof (place of work)
  • Degree Certificate (Proof of qualifying degree)
      
  • Photo of the practitioner (maximum size- 100 KB, Format-  JPEG)
  • Pension certificate (for retired Government officials

Normal Taxpayer (including Government departments, composition dealer, and ISD registration)

For paying GST taxes

  • PAN card of Company (if a company is formed)
  • Proof of constitution of business or Certificate of incorporation issued by Ministry of Corporate Affairs 
  • For a company- Articles of Association or Memorandum of Association 
  • PAN card and Aadhaar card of authorised signatory. The authorised signatory must be an Indian even in case of foreign company/ branch registration
  • Aadhar and PAN card copy of the authorised signatory. The authorised signatory should be an Indian both for Indian and foreign company’s / branch.
  • PAN card of all the directors
  • Address proof (of all directors) of the Company: can be any of the following: Passport, driving license, voter’s id card, Aadhar card 
  • Photograph of the authorised signatory and all the directors (maximum size 100 KB and format- JPEG)
  • Board resolution appointing authorised signatory or any other proof of appointment of authorised signatory (in JPEG format/PDF format, maximum size – 100 KB)
  • Address proof of the place of business*
  • Bank account details**

TCS Registration

E-commerce people (for collecting TDS)

  • PAN number (of the person being registered)
  • Photo of authorised signatory (maximum size: 100 KB, Format: jpeg)
  • Proof of appointment of authorised signatory
  • Address proof of tax collector *

TDS Registration

For deducting TDS

  • Photo of disbursing and drawing officer (maximum size: 100 KB, Format: jpeg)
  • TAN and PAN number of the person being registered
  • Proof of appointment of the authorised signatory
  • Address proof of the person who deducts tax*
  • Photo of authorised signatory (maximum size: 100 KB, Format: jpeg)

NRTP (Non-resident taxable person)

For non-residents Indians engaging in supply of taxable good/services in India

  • Proof of appointment of an Indian authorised signatory
  • Photo of the authorised signatory
  • In a commercial company formed outside of India, a unique number by which the country’s government identifies the country. In the case of an individual, a scanned copy of the NRTP passport with VISA data. 
  • Bank account details in India**
  • Address proof*

Non-resident OIDAR service provider

For service providers providing online services and not having a place of business in India

  • Proof of appointment of the authorised signatory
  • Photo of authorised signatory (maximum size: 100 KB, Format: jpeg)
  • Details of Bank account in India**
  • Proof of non-resident online service provider (e.g. Original country license or certificate of incorporation issued in India or any other foreign country, Clearance certificate given by Government of India)

UN embassy/bodies

For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services

  • Photo of authorised signatory
  • Details of Bank account in India**
  • Proof of appointment of authorised signatory

Casual taxable person

For non-registered domestic individuals undertaking the supply of goods or services (taxable) in India

  • Proof of appointment of the authorised signatory
  • Photo of authorised signatory (maximum size: 100 KB, Format: jpeg)
  • Proof of constitution of business
  • Details of Bank account in India**
  • Address proof**

**Address proof: Any one of the following documents can be uploaded as address proof for GST registration:  

  • Electricity bill copy
  • Property tax receipt
  • Municipal Khata copy
  • Apart from the above, the following may need to be submitted on a case-to-case basis:

Lease/Rent Agreement (in case of rented property) – To be submitted  along with (1), (2), or (3)

Ownership document/deed (in case of owned property)

Consent letter/NOC from the owner (in case of consent arrangement or shared property)– To be submitted along with (1), (2), or (3)

**Bank account details: Scanned copy of a cancelled cheque (showing the Bank Account number, name of the business entity or the proprietor, MICR, Branch details including Pincode, and IFSC. Scanned copy of the first page of the bank passbook or the relevant page of the bank statement. 

Also Read: GST Invoice – Learn About GST Invoice Rules And Bill Format

Digital Signature for GST Registration

All GST registration applications must be digitally signed using a Class 2 Digital Signature. As a result, before beginning the application process, it is critical to obtain the digital signature of the authorised signatory to sign the GST registration application. 

Conclusion

Not applying for GST registration, despite eligibility, is considered tax evasion and fraud offence. Businesses must bear in mind the gravity of GST Registration and register before starting the business operations.

The documentation is an important but delicate process in the GST registration; thus, the margin of error is high. The applicant must furnish all the necessary documents as per the GST registration documents list, duly signed to the authority via an online portal for ensuring ethical business functioning.

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